{"id":10146,"date":"2026-03-18T13:23:22","date_gmt":"2026-03-18T12:23:22","guid":{"rendered":"https:\/\/www.emineopartners.sk\/?p=10146"},"modified":"2026-03-18T13:23:22","modified_gmt":"2026-03-18T12:23:22","slug":"tax-amnesty-2026","status":"publish","type":"post","link":"https:\/\/www.emineopartners.sk\/en\/tax-amnesty-2026\/","title":{"rendered":"Tax Amnesty 2026"},"content":{"rendered":"[vc_row type=&#8221;in_container&#8221; full_screen_row_position=&#8221;middle&#8221; column_margin=&#8221;default&#8221; column_direction=&#8221;default&#8221; column_direction_tablet=&#8221;default&#8221; column_direction_phone=&#8221;default&#8221; scene_position=&#8221;center&#8221; text_color=&#8221;dark&#8221; text_align=&#8221;left&#8221; row_border_radius=&#8221;none&#8221; row_border_radius_applies=&#8221;bg&#8221; overflow=&#8221;visible&#8221; overlay_strength=&#8221;0.3&#8243; gradient_direction=&#8221;left_to_right&#8221; shape_divider_position=&#8221;bottom&#8221; bg_image_animation=&#8221;none&#8221;][vc_column column_padding=&#8221;no-extra-padding&#8221; column_padding_tablet=&#8221;inherit&#8221; column_padding_phone=&#8221;inherit&#8221; column_padding_position=&#8221;all&#8221; column_element_spacing=&#8221;default&#8221; background_color_opacity=&#8221;1&#8243; background_hover_color_opacity=&#8221;1&#8243; column_shadow=&#8221;none&#8221; column_border_radius=&#8221;none&#8221; column_link_target=&#8221;_self&#8221; column_position=&#8221;default&#8221; gradient_direction=&#8221;left_to_right&#8221; overlay_strength=&#8221;0.3&#8243; width=&#8221;1\/1&#8243; tablet_width_inherit=&#8221;default&#8221; tablet_text_alignment=&#8221;default&#8221; phone_text_alignment=&#8221;default&#8221; animation_type=&#8221;default&#8221; bg_image_animation=&#8221;none&#8221; border_type=&#8221;simple&#8221; column_border_width=&#8221;none&#8221; column_border_style=&#8221;solid&#8221;][vc_column_text]\n<div id=\"attachment_8456\" style=\"width: 280px\" class=\"wp-caption alignright\"><img aria-describedby=\"caption-attachment-8456\" loading=\"lazy\" class=\"wp-image-8456\" style=\"font-size: 16px;\" src=\"https:\/\/www.emineopartners.sk\/wp-content\/uploads\/2025\/07\/Milan-Saran-1.jpg\" alt=\"\u017divotopis Ing. Milana \u0160arana\" width=\"270\" height=\"270\" \/><p id=\"caption-attachment-8456\" class=\"wp-caption-text\"><span style=\"color: #008773;\"><strong> Ing. Milan \u0160aran<\/strong><br \/><\/span>Tax Advisor<\/p><\/div>\n<h3><span style=\"color: #088770;\"><strong>Article Summary<\/strong><\/span><\/h3>\n<p>The Tax Amnesty 2026 allows taxpayers in Slovakia to eliminate penalties for old tax arrears. It is sufficient to additionally declare outstanding obligations and pay the owed tax within the statutory deadline. In this article, you will learn who the amnesty applies to, what conditions must be met, and which debts are excluded.<\/p>\n<h3><span style=\"color: #088770;\"><strong>How to get rid of old fines and avoid further penalties?<\/strong><\/span><\/h3>\n<p>From 1 January 2026, taxpayers in Slovakia can avoid the obligation to pay related penalties by settling old tax arrears or declaring previously unreported tax obligations.<\/p>\n<p>This measure is an opportunity for many taxpayers.<\/p>\n<p>The so-called tax amnesty allows both individuals and legal entities to settle their old liabilities to the state without having to pay penalties or late-payment interest. Such \u201cfines\u201d associated with failure to report and pay tax obligations within statutory deadlines often grow to extremely high amounts.<\/p>\n<p>If you have unresolved obligations towards the tax authority, the period of the tax amnesty is a suitable time which, thanks to voluntary correction, can save you hundreds or even thousands of euros.<\/p>\n<p>Here is a detailed overview of how the tax amnesty works and what you need to do in your own interest.<\/p>\n<h3><span style=\"color: #008773;\"><strong><img loading=\"lazy\" class=\"alignnone wp-image-10153 size-full\" src=\"https:\/\/www.emineopartners.sk\/wp-content\/uploads\/2026\/03\/danova-amnestia-2026.jpg\" alt=\"\" width=\"1920\" height=\"1080\" srcset=\"https:\/\/www.emineopartners.sk\/wp-content\/uploads\/2026\/03\/danova-amnestia-2026.jpg 1920w, https:\/\/www.emineopartners.sk\/wp-content\/uploads\/2026\/03\/danova-amnestia-2026-300x169.jpg 300w, https:\/\/www.emineopartners.sk\/wp-content\/uploads\/2026\/03\/danova-amnestia-2026-1024x576.jpg 1024w, https:\/\/www.emineopartners.sk\/wp-content\/uploads\/2026\/03\/danova-amnestia-2026-768x432.jpg 768w, https:\/\/www.emineopartners.sk\/wp-content\/uploads\/2026\/03\/danova-amnestia-2026-1536x864.jpg 1536w, https:\/\/www.emineopartners.sk\/wp-content\/uploads\/2026\/03\/danova-amnestia-2026-200x113.jpg 200w\" sizes=\"(max-width: 1920px) 100vw, 1920px\" \/><\/strong><\/span><\/h3>\n<h3><span style=\"color: #088770;\"><strong>What is the essence of the tax amnesty?<\/strong><\/span><\/h3>\n<p>The tax authority, as a representative of the state, offers a \u201cdeal\u201d in the spirit of: \u201cPay the tax liability (principal) and we will forgive the penalties (accessories).\u201d<\/p>\n<p>Accessories understood as penalties mainly include late-payment interest and fines, which often accumulate to very high amounts over years of unpaid taxes.<\/p>\n<h3><span style=\"color: #088770;\"><strong> Have you not yet submitted some tax returns you were required to file? You have an opportunity to remedy this<\/strong><\/span><\/h3>\n<p>A frequent question is whether the amnesty also applies to cases where the taxpayer did not file a return at all, although they were obliged to do so in the past (e.g., for 2023 or 2024).<\/p>\n<p>Yes, the tax amnesty also applies to such cases \u2014 but only to those where the deadline for filing the tax return was no later than 30 September 2025.<\/p>\n<p>If the taxpayer was required to file a tax return before 30 September 2025 and failed to do so, the conditions for penalty forgiveness are:<\/p>\n<ul>\n<li>submission of the tax return additionally no later than 30 June 2026<\/li>\n<li>full payment of the assessed tax declared in such return, also no later than 30 June 2026<\/li>\n<\/ul>\n<p>Only if both conditions are met will the tax authority forgive not only late-payment interest but also the fine for failure to submit the tax return within the statutory deadline.<\/p>\n<h3><span style=\"color: #088770;\"><strong> Key dates<\/strong><\/span><\/h3>\n<p>To benefit from the tax amnesty, the taxpayer must take corrective action within the following deadlines:<\/p>\n<ul>\n<li>decisive date (30 September 2025): The tax amnesty applies only to arrears and obligations (including unfiled returns) that arose and were recorded as of this date<\/li>\n<li>period for remedy (1 January \u2013 30 June 2026): Only during these six months is it possible \u2014 and necessary \u2014 to declare the tax debt and, above all, pay it in full if the taxpayer intends to use the benefits of the amnesty<\/li>\n<\/ul>\n<h3><span style=\"color: #088770;\"><strong> Conditions for penalty forgiveness<\/strong><\/span><\/h3>\n<p>Penalty forgiveness occurs upon completion of the following steps:<\/p>\n<ul>\n<li>full payment of the principal: The amount of owed tax must be paid no later than 30 June 2026<\/li>\n<li>correct payment identification: When making the payment, the correct variable symbols must be provided so the tax authority can assign the payment to the amnestied debt<\/li>\n<\/ul>\n<h3><span style=\"color: #088770;\"><strong> What does the tax amnesty not apply to?<\/strong><\/span><\/h3>\n<p>It is also important to know that the tax amnesty is not a \u201cgeneral pardon\u201d for any unfulfilled tax obligations.<\/p>\n<ul>\n<li>new debts: If a tax arrear arises from obligations occurring after 30 September 2025, the amnesty does not apply<\/li>\n<li>local taxes: Cities and municipalities have their own authority regarding the assessment and payment of certain taxes. Forgiveness of penalties on \u201cstate\u201d taxes (VAT, income tax) does not automatically mean that municipalities will forgive arrears of interest and fines related to taxes administered locally (e.g., property tax)<\/li>\n<\/ul>\n<h3><span style=\"color: #088770;\"><strong>Conclusion and recommendations<\/strong><\/span><\/h3>\n<p><strong>How does the tax amnesty work in 2026?<\/strong><br \/>\nThe tax amnesty operates on the principle of forgiving penalties for old tax arrears. However, the taxpayer must meet the conditions set by law, especially filing missing returns and paying the owed tax on time.<\/p>\n<p><strong>What penalties can the tax amnesty forgive?<\/strong><br \/>\nThe amnesty applies to late-payment interest and fines, i.e., the accessories of the tax arrear. The tax itself is not forgiven.<\/p>\n<p><strong>Which deadlines are decisive for the tax amnesty?<\/strong><br \/>\nThe decisive date is 30 September 2025, by which the debt or unfulfilled obligation must have existed. Corrective action must be taken between 1 January 2026 and 30 June 2026.<\/p>\n<p><strong>What happens if the taxpayer does not pay the tax by 30 June 2026?<\/strong><br \/>\nIf the taxpayer fails to meet the conditions within the prescribed period, they will not be entitled to penalty forgiveness, and the tax authority may assess or continue to enforce penalties.<\/p>\n<p><strong>Does the tax amnesty also apply to property tax?<\/strong><br \/>\nNot automatically. Local taxes are administered by cities and municipalities, so the amnesty generally does not apply to them in the same way as to state taxes.<\/p>\n<p><strong>Who should consider verifying eligibility for the tax amnesty?<\/strong><br \/>\nEspecially entrepreneurs and companies with older arrears, unfiled tax returns, or uncertainty about whether all obligations toward the tax authority have been settled.<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p><span style=\"color: #999999;\">The above information on this website is intended to give you a basic overview of tax, accounting and legal regulations. It is in no way intended as a guide to their application in practice, which may differ significantly from the legislation in force at any given time. The information on this website does not guarantee legal, accounting, tax or other professional advice or services. As such, the information should not be taken as a substitute for professional consultation with accounting, tax, legal or other advisors. EMINEO PARTNERS shall not be responsible or liable for any discrepancies, omissions or results obtained from the use of this information. All information and examples are provided without any warranty as to their applicability in practice. EMINEO PARTNERS is not obliged to reflect the applicable legislation on the information and examples provided on this website.\u00a0<\/span>[\/vc_column_text][\/vc_column][\/vc_row][vc_row type=&#8221;in_container&#8221; full_screen_row_position=&#8221;middle&#8221; column_margin=&#8221;default&#8221; column_direction=&#8221;default&#8221; column_direction_tablet=&#8221;default&#8221; column_direction_phone=&#8221;default&#8221; bg_image=&#8221;5930&#8243; bg_position=&#8221;left top&#8221; background_image_loading=&#8221;default&#8221; bg_repeat=&#8221;no-repeat&#8221; scene_position=&#8221;center&#8221; text_color=&#8221;light&#8221; text_align=&#8221;center&#8221; row_border_radius=&#8221;none&#8221; row_border_radius_applies=&#8221;bg&#8221; overflow=&#8221;visible&#8221; advanced_gradient_angle=&#8221;0&#8243; overlay_strength=&#8221;0.3&#8243; gradient_direction=&#8221;left_to_right&#8221; shape_divider_position=&#8221;bottom&#8221; bg_image_animation=&#8221;none&#8221; gradient_type=&#8221;default&#8221; shape_type=&#8221;&#8221;][vc_column column_padding=&#8221;padding-2-percent&#8221; column_padding_tablet=&#8221;inherit&#8221; column_padding_phone=&#8221;inherit&#8221; column_padding_position=&#8221;all&#8221; column_element_spacing=&#8221;default&#8221; background_color_opacity=&#8221;1&#8243; background_hover_color_opacity=&#8221;1&#8243; column_shadow=&#8221;none&#8221; column_border_radius=&#8221;none&#8221; column_link_target=&#8221;_self&#8221; column_position=&#8221;default&#8221; advanced_gradient_angle=&#8221;0&#8243; gradient_direction=&#8221;left_to_right&#8221; overlay_strength=&#8221;0.3&#8243; width=&#8221;1\/3&#8243; tablet_width_inherit=&#8221;default&#8221; tablet_text_alignment=&#8221;default&#8221; phone_text_alignment=&#8221;default&#8221; animation_type=&#8221;default&#8221; bg_image_animation=&#8221;none&#8221; border_type=&#8221;simple&#8221; column_border_width=&#8221;none&#8221; column_border_style=&#8221;solid&#8221; gradient_type=&#8221;default&#8221;][image_with_animation image_url=&#8221;8504&#8243; image_size=&#8221;medium&#8221; animation_type=&#8221;entrance&#8221; animation=&#8221;Fade In&#8221; hover_animation=&#8221;none&#8221; alignment=&#8221;&#8221; border_radius=&#8221;none&#8221; box_shadow=&#8221;none&#8221; image_loading=&#8221;default&#8221; max_width=&#8221;100%&#8221; max_width_mobile=&#8221;default&#8221;][\/vc_column][vc_column column_padding=&#8221;padding-2-percent&#8221; column_padding_tablet=&#8221;inherit&#8221; column_padding_phone=&#8221;padding-1-percent&#8221; column_padding_position=&#8221;left&#8221; column_element_spacing=&#8221;default&#8221; background_color_opacity=&#8221;1&#8243; background_hover_color_opacity=&#8221;1&#8243; column_shadow=&#8221;none&#8221; column_border_radius=&#8221;none&#8221; column_link_target=&#8221;_self&#8221; column_position=&#8221;default&#8221; advanced_gradient_angle=&#8221;0&#8243; gradient_direction=&#8221;left_to_right&#8221; overlay_strength=&#8221;0.3&#8243; width=&#8221;2\/3&#8243; tablet_width_inherit=&#8221;default&#8221; tablet_text_alignment=&#8221;default&#8221; phone_text_alignment=&#8221;default&#8221; animation_type=&#8221;default&#8221; bg_image_animation=&#8221;none&#8221; border_type=&#8221;simple&#8221; column_border_width=&#8221;none&#8221; column_border_style=&#8221;solid&#8221; gradient_type=&#8221;default&#8221;][divider line_type=&#8221;No Line&#8221;][vc_row_inner column_margin=&#8221;default&#8221; column_direction=&#8221;default&#8221; column_direction_tablet=&#8221;default&#8221; column_direction_phone=&#8221;default&#8221; text_align=&#8221;left&#8221; row_position=&#8221;default&#8221; row_position_tablet=&#8221;inherit&#8221; row_position_phone=&#8221;inherit&#8221; overflow=&#8221;visible&#8221; pointer_events=&#8221;all&#8221;][vc_column_inner column_padding=&#8221;no-extra-padding&#8221; column_padding_tablet=&#8221;inherit&#8221; column_padding_phone=&#8221;inherit&#8221; column_padding_position=&#8221;all&#8221; column_element_spacing=&#8221;default&#8221; background_color_opacity=&#8221;1&#8243; background_hover_color_opacity=&#8221;1&#8243; column_shadow=&#8221;none&#8221; column_border_radius=&#8221;none&#8221; column_link_target=&#8221;_self&#8221; gradient_direction=&#8221;left_to_right&#8221; overlay_strength=&#8221;0.3&#8243; width=&#8221;1\/1&#8243; tablet_width_inherit=&#8221;default&#8221; animation_type=&#8221;default&#8221; bg_image_animation=&#8221;none&#8221; border_type=&#8221;simple&#8221; column_border_width=&#8221;none&#8221; column_border_style=&#8221;solid&#8221;][vc_column_text]\n<h2 style=\"text-align: left;\">Consultation on this topic<\/h2>\n[\/vc_column_text][vc_column_text]\n<ul>\n<li style=\"text-align: left;\"><span style=\"color: #d4d4d4;\">Consultation with a tax advisor<\/span><\/li>\n<li style=\"text-align: left;\"><span style=\"color: #d4d4d4;\">60-minute consultation (in-person meeting or online)<\/span><\/li>\n<li style=\"text-align: left;\"><span style=\"color: #d4d4d4;\">Individual analysis of your situation<\/span><\/li>\n<\/ul>\n[\/vc_column_text][\/vc_column_inner][\/vc_row_inner][vc_row_inner content_placement=&#8221;middle&#8221; column_margin=&#8221;default&#8221; column_direction=&#8221;default&#8221; column_direction_tablet=&#8221;default&#8221; column_direction_phone=&#8221;default&#8221; text_align=&#8221;left&#8221; row_position=&#8221;default&#8221; row_position_tablet=&#8221;inherit&#8221; row_position_phone=&#8221;inherit&#8221; overflow=&#8221;visible&#8221; pointer_events=&#8221;all&#8221;][vc_column_inner column_padding=&#8221;no-extra-padding&#8221; column_padding_tablet=&#8221;inherit&#8221; column_padding_phone=&#8221;inherit&#8221; column_padding_position=&#8221;all&#8221; column_element_spacing=&#8221;default&#8221; centered_text=&#8221;true&#8221; background_color_opacity=&#8221;1&#8243; background_hover_color_opacity=&#8221;1&#8243; column_shadow=&#8221;none&#8221; column_border_radius=&#8221;none&#8221; column_link_target=&#8221;_self&#8221; advanced_gradient_angle=&#8221;0&#8243; gradient_direction=&#8221;left_to_right&#8221; overlay_strength=&#8221;0.3&#8243; width=&#8221;1\/2&#8243; tablet_width_inherit=&#8221;default&#8221; animation_type=&#8221;default&#8221; bg_image_animation=&#8221;none&#8221; border_type=&#8221;simple&#8221; column_border_width=&#8221;none&#8221; column_border_style=&#8221;solid&#8221; gradient_type=&#8221;default&#8221;][vc_column_text]\n<h5 style=\"text-align: left;\">Discounted price: \u20ac150<\/h5>\n[\/vc_column_text][\/vc_column_inner][vc_column_inner column_padding=&#8221;no-extra-padding&#8221; column_padding_tablet=&#8221;inherit&#8221; column_padding_phone=&#8221;inherit&#8221; column_padding_position=&#8221;all&#8221; column_element_spacing=&#8221;default&#8221; background_color_opacity=&#8221;1&#8243; background_hover_color_opacity=&#8221;1&#8243; column_shadow=&#8221;none&#8221; column_border_radius=&#8221;none&#8221; column_link_target=&#8221;_self&#8221; gradient_direction=&#8221;left_to_right&#8221; overlay_strength=&#8221;0.3&#8243; width=&#8221;1\/2&#8243; tablet_width_inherit=&#8221;default&#8221; animation_type=&#8221;default&#8221; bg_image_animation=&#8221;none&#8221; border_type=&#8221;simple&#8221; column_border_width=&#8221;none&#8221; column_border_style=&#8221;solid&#8221;][nectar_btn size=&#8221;jumbo&#8221; button_style=&#8221;regular&#8221; button_color_2=&#8221;Accent-Color&#8221; icon_family=&#8221;default_arrow&#8221; text=&#8221;I\u2019m interested&#8221; url=&#8221;https:\/\/www.emineopartners.sk\/en\/danovy-poradca-akcia_en\/&#8221;][divider line_type=&#8221;No Line&#8221; custom_height=&#8221;25&#8243; custom_height_phone=&#8221;5&#8243;][\/vc_column_inner][\/vc_row_inner][\/vc_column][\/vc_row]\n","protected":false},"excerpt":{"rendered":"<p>[vc_row type=&#8221;in_container&#8221; full_screen_row_position=&#8221;middle&#8221; column_margin=&#8221;default&#8221; column_direction=&#8221;default&#8221; column_direction_tablet=&#8221;default&#8221; column_direction_phone=&#8221;default&#8221; scene_position=&#8221;center&#8221; text_color=&#8221;dark&#8221; text_align=&#8221;left&#8221; row_border_radius=&#8221;none&#8221; row_border_radius_applies=&#8221;bg&#8221; overflow=&#8221;visible&#8221; overlay_strength=&#8221;0.3&#8243; gradient_direction=&#8221;left_to_right&#8221;&#8230;<\/p>\n","protected":false},"author":6,"featured_media":10153,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"inline_featured_image":false},"categories":[29,246,1,52,53,30],"tags":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v19.7.2 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Tax Amnesty 2026: Who Can Benefit and What Are the Conditions<\/title>\n<meta name=\"description\" content=\"Tax Amnesty allows taxpayers in Slovakia to avoid penalties on old tax arrears. Learn who it applies to, the conditions, and key deadlines.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.emineopartners.sk\/en\/tax-amnesty-2026\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Tax Amnesty 2026: Who Can Benefit and What Are the Conditions\" \/>\n<meta property=\"og:description\" content=\"Tax Amnesty allows taxpayers in Slovakia to avoid penalties on old tax arrears. Learn who it applies to, the conditions, and key deadlines.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.emineopartners.sk\/en\/tax-amnesty-2026\/\" \/>\n<meta property=\"og:site_name\" content=\"Emineo Partners - Finance, Audit &amp; Tax, Legal\" \/>\n<meta property=\"article:published_time\" content=\"2026-03-18T12:23:22+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.emineopartners.sk\/wp-content\/uploads\/2026\/03\/danova-amnestia-2026.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"1920\" \/>\n\t<meta property=\"og:image:height\" content=\"1080\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"Emineo\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Emineo\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"8 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\/\/www.emineopartners.sk\/en\/tax-amnesty-2026\/\",\"url\":\"https:\/\/www.emineopartners.sk\/en\/tax-amnesty-2026\/\",\"name\":\"Tax Amnesty 2026: Who Can Benefit and What Are the Conditions\",\"isPartOf\":{\"@id\":\"https:\/\/www.emineopartners.sk\/#website\"},\"datePublished\":\"2026-03-18T12:23:22+00:00\",\"dateModified\":\"2026-03-18T12:23:22+00:00\",\"author\":{\"@id\":\"https:\/\/www.emineopartners.sk\/#\/schema\/person\/8579bbc61361360904c8588bf1c0ce5f\"},\"description\":\"Tax Amnesty allows taxpayers in Slovakia to avoid penalties on old tax arrears. Learn who it applies to, the conditions, and key deadlines.\",\"breadcrumb\":{\"@id\":\"https:\/\/www.emineopartners.sk\/en\/tax-amnesty-2026\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/www.emineopartners.sk\/en\/tax-amnesty-2026\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/www.emineopartners.sk\/en\/tax-amnesty-2026\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\/\/www.emineopartners.sk\/en\/uvod\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Tax Amnesty 2026\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/www.emineopartners.sk\/#website\",\"url\":\"https:\/\/www.emineopartners.sk\/\",\"name\":\"Emineo Partners - Finance, Audit &amp; Tax, Legal\",\"description\":\"Poskytujeme komplexn\u00e9 slu\u017eby v oblasti \u00fa\u010dtovn\u00edctva, spracovania miezd a dan\u00ed. Na\u0161e slu\u017eby sa vyzna\u010duj\u00fa vysokou kvalitou prevedenia.\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/www.emineopartners.sk\/?s={search_term_string}\"},\"query-input\":\"required name=search_term_string\"}],\"inLanguage\":\"en-US\"},{\"@type\":\"Person\",\"@id\":\"https:\/\/www.emineopartners.sk\/#\/schema\/person\/8579bbc61361360904c8588bf1c0ce5f\",\"name\":\"Emineo\",\"url\":\"https:\/\/www.emineopartners.sk\/en\/author\/emineo\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Tax Amnesty 2026: Who Can Benefit and What Are the Conditions","description":"Tax Amnesty allows taxpayers in Slovakia to avoid penalties on old tax arrears. Learn who it applies to, the conditions, and key deadlines.","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.emineopartners.sk\/en\/tax-amnesty-2026\/","og_locale":"en_US","og_type":"article","og_title":"Tax Amnesty 2026: Who Can Benefit and What Are the Conditions","og_description":"Tax Amnesty allows taxpayers in Slovakia to avoid penalties on old tax arrears. Learn who it applies to, the conditions, and key deadlines.","og_url":"https:\/\/www.emineopartners.sk\/en\/tax-amnesty-2026\/","og_site_name":"Emineo Partners - Finance, Audit &amp; Tax, Legal","article_published_time":"2026-03-18T12:23:22+00:00","og_image":[{"width":1920,"height":1080,"url":"https:\/\/www.emineopartners.sk\/wp-content\/uploads\/2026\/03\/danova-amnestia-2026.jpg","type":"image\/jpeg"}],"author":"Emineo","twitter_card":"summary_large_image","twitter_misc":{"Written by":"Emineo","Est. reading time":"8 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"WebPage","@id":"https:\/\/www.emineopartners.sk\/en\/tax-amnesty-2026\/","url":"https:\/\/www.emineopartners.sk\/en\/tax-amnesty-2026\/","name":"Tax Amnesty 2026: Who Can Benefit and What Are the Conditions","isPartOf":{"@id":"https:\/\/www.emineopartners.sk\/#website"},"datePublished":"2026-03-18T12:23:22+00:00","dateModified":"2026-03-18T12:23:22+00:00","author":{"@id":"https:\/\/www.emineopartners.sk\/#\/schema\/person\/8579bbc61361360904c8588bf1c0ce5f"},"description":"Tax Amnesty allows taxpayers in Slovakia to avoid penalties on old tax arrears. Learn who it applies to, the conditions, and key deadlines.","breadcrumb":{"@id":"https:\/\/www.emineopartners.sk\/en\/tax-amnesty-2026\/#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.emineopartners.sk\/en\/tax-amnesty-2026\/"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/www.emineopartners.sk\/en\/tax-amnesty-2026\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/www.emineopartners.sk\/en\/uvod\/"},{"@type":"ListItem","position":2,"name":"Tax Amnesty 2026"}]},{"@type":"WebSite","@id":"https:\/\/www.emineopartners.sk\/#website","url":"https:\/\/www.emineopartners.sk\/","name":"Emineo Partners - Finance, Audit &amp; Tax, Legal","description":"Poskytujeme komplexn\u00e9 slu\u017eby v oblasti \u00fa\u010dtovn\u00edctva, spracovania miezd a dan\u00ed. Na\u0161e slu\u017eby sa vyzna\u010duj\u00fa vysokou kvalitou prevedenia.","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.emineopartners.sk\/?s={search_term_string}"},"query-input":"required name=search_term_string"}],"inLanguage":"en-US"},{"@type":"Person","@id":"https:\/\/www.emineopartners.sk\/#\/schema\/person\/8579bbc61361360904c8588bf1c0ce5f","name":"Emineo","url":"https:\/\/www.emineopartners.sk\/en\/author\/emineo\/"}]}},"_links":{"self":[{"href":"https:\/\/www.emineopartners.sk\/en\/wp-json\/wp\/v2\/posts\/10146"}],"collection":[{"href":"https:\/\/www.emineopartners.sk\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.emineopartners.sk\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.emineopartners.sk\/en\/wp-json\/wp\/v2\/users\/6"}],"replies":[{"embeddable":true,"href":"https:\/\/www.emineopartners.sk\/en\/wp-json\/wp\/v2\/comments?post=10146"}],"version-history":[{"count":2,"href":"https:\/\/www.emineopartners.sk\/en\/wp-json\/wp\/v2\/posts\/10146\/revisions"}],"predecessor-version":[{"id":10157,"href":"https:\/\/www.emineopartners.sk\/en\/wp-json\/wp\/v2\/posts\/10146\/revisions\/10157"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.emineopartners.sk\/en\/wp-json\/wp\/v2\/media\/10153"}],"wp:attachment":[{"href":"https:\/\/www.emineopartners.sk\/en\/wp-json\/wp\/v2\/media?parent=10146"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.emineopartners.sk\/en\/wp-json\/wp\/v2\/categories?post=10146"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.emineopartners.sk\/en\/wp-json\/wp\/v2\/tags?post=10146"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}